CCP102

DEPARTMENT OF TECHNICAL EDUCATION
ANDHRA PRADESH
Name : K.HANUMANTHA RAO
Designation : Head of Section
Branch : Commercial & Computer Practice
(CCP)
Institute : GPW / Guntur
Year/Semester : I Year
Subject : ACCOUNTANCY-I
Subject Code : CCP102
Topic : CASH BOOK
Duration : 50 Mts
Sub Topic : Three Column Cash Book
Exercise - 3
Teaching Aids : PPT, ANIMATIONS
CCP102.65 1
Objectives :
On completion of this class you will be able to :
 Work out problems on 3-Column Cash Book
CCP102.65 2
Recap :
 Three column cash book has cash, Bank and
discount columns on the both sides apart from
other columns
 Debit side is to record cash receipts/discount
allowed
 Credit side is to record cash/cheque payment &
discount received
 Cash Book is meant to record cash/bank
transactions only
CCP102.65 3
Exercise 3: Prepare a triple column cash book of Vijay
from the following particulars
2007 July 01 Commenced business with cash Rs.19,000
’’ 02 Deposited in Bank of India Rs.10,000
’’ 04 Furniture purchased by cheque payment
Rs.5,000
’’ 06 Electricity deposit paid in cheque Rs.3,500
’’ 09 Credit purchases from Shyam Rs.20,000
’’ 13 Wages paid in cash Rs.6,500
’’ 15 Credit Sales to Ratan Rs.14,000
’’ 16 Transport expenses paid Rs.60
’’ 18 Cash sales Rs.6,000
’’ 19 Received from Ratan by cheque of Rs.13,850
CCP102.65 4
2007 July 21 Paid to Shyam by cheque Rs.19,900
’’ 22 Ratan cheque deposited in bank
’’ 24 Cash brought into business Rs.10,000
’’ 25 Withdraw from bank for office use Rs.2,500
’’ 28 Rent paid by cheque Rs.2,000
’’ 29 Wages paid Rs.4,000
’’ 29 Cash sales Rs.15,600
’’ 31 Electricity bill paid Rs.250
’’ 31 Rent Received by cheque Rs.6,000
Cheque deposited in bank on the same day.
CCP102.65 5
2007 July 01 Commenced business
with cash Rs.19,000
Record the opening balance in cash on debit side
Vijay Triple Column Cash Book

Dr. Cr.
Date Particulars L D Cash Bank Date Particulars L D Cash Bank
F A Rs. Rs. F R Rs. Rs.
2007 To 19000
July Opening
Balance
1
CCP102.65 6
2007 July 02 Depostied in Bank of India
Rs.10,000
 Cash goes out and Bank receipt, it is a Contra Entry
 Record in cash column on credit side & in bank column on
debit side
 Write the alphabet ‘C’ in Ledger Folio column on two sides

Dr. Cr.
2007 To 19000 2007 By Bank C 10000

July Opening July a/c
1 Balance 2
2 To Cash C 10000
a/c
CCP102.65 7
2007 July 04 Furniture purchased by
cheque payment Rs.5,000
 Cheque issued
 Record in bank column on Credit side

Dr. Cr.
2007 To 19000 2007 By Bank C 10000

1 Balance 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
CCP102.65 8
2007 July 06 Electricity deposit paid in
cheque Rs.3,500
 Cheque issued
Dr. Vijay Triple Column Cash Book Cr.
2007 To 19000 2007 By Bank C 10000

1 Balance 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
6 By 3500
Electricity
Deposit
a/c
CCP102.65 9
2007 July 13 Wages paid in cash
Rs.6,500
 Cash goes out
 Record in cash column on credit side
2007 To 19000 2007 By Bank C 10000

Balance
1 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
6 By 3500
Electricity
Deposit
a/c
13 By Wages 6500
a/c
CCP102.65 10
2007 July 16 Transport expenses paid
Rs.60
 Cash goes out
2007 To 19000 2007 By Bank C 10000

Balance
1 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
6 By 3500
Electricity
Deposit a/c
13 By Wages 6500
a/c
16 By 60
Transport
a/c
CCP102.65 11
2007 July 18 Cash sales Rs.6,000
 Cash comes in
 Record in cash column on Debit side
2007 To 19000 2007 By Bank C 10000

Balance
1 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
18 To Sales 6000 6 By 3500
a/c Electricity
Deposit
a/c
13 By Wages 6500
a/c
16 By 60
Transport
a/c
CCP102.65 12
2007 July 19 Received from
Ratan by
cheque of Rs.13,850
 Cheque received should be treated as cash, as the

cheque received is not deposited on the same day
and discount allowed
 Record in cash column on debit side and discount
in discount allowed column
CCP102.65 13
Dr. Cr.
Date Particular L D Cash Bank Date Particulars L D Cash Bank
s F A Rs. Rs. F R Rs. Rs.
2007 To 19000 2007 By Bank C 10000

Balance
1 2
2 To Cash C 10000 4 By 5000
a/c Furniture
a/c
18 To Sales 6000 6 By 3500
a/c Electricity
Deposit
a/c
19 To Ratan 150 13850 13 By Wages 6500
a/c a/c
16 By 60
Transport
a/c
CCP102.65 14
2007 July 21 Paid to Shyam
by cheque
Rs.19,900
 Cheque issued and discount Received

 Record in bank column on credit side and discount
in discount Received column
CCP102.65 15
Triple Column Cash Book
Dr. Cr.
2007 To Opening 19000 2007 By Bank a/c C 10000

July Balance July
1 2
2 To Cash a/c C 10000 4 By Furniture 5000

a/c
18 To Sales a/c 6000 6 By Electricity 3500

Deposit a/c
19 To Ratan a/c 150 13850 13 By Wages 6500
a/c
16 By Transport 60
a/c
21 By Shyam 100 19900

a/c
CCP102.65 16
2007 July 22 Ratan Cheque
deposited in
bank
 Cash goes out and Bank receipt, it is a Contra

Entry
 Record in cash column on credit side & in bank
column on debit side
 Write the alphabet ‘C’ in Ledger Folio column on
two sides
CCP102.65 17
Dr. Cr.

July Balance July
1 2

a/c

Deposit a/c
a/c
22 To Cash a/c C 13850 16 By Transport 60
a/c
21 By Shyam 100 19900

a/c
22 By Bank a/c C 13850
CCP102.65 18
2007 July 24 Cash brought
into Business
Rs.10,000
 Cash comes in
 Record in cash column on debit side
CCP102.65 19
Dr. Cr.

July Balance July
1 2

a/c

Deposit a/c
a/c
a/c
24 To Capital a/c 10000 21 By Shyam 100 19900

a/c
22 By Bank a/c C 13850
CCP102.65 20
2007 July 25 Withdraw from
bank for office
use Rs.2,500
 Cash comes in and Bank payment, it is a Contra

Entry
 Record in cash column on debit side & in bank
column on credit side
 Write the alphabet ‘C’ in Ledger Folio column on
two sides
CCP102.65 21
Dr. Cr.
Date Particulars L D Cash Bank D Particulars L D Cash Bank
F A Rs. Rs. ate F R Rs. Rs.

July Balance 007
1 July
2
2 To Cash a/c C 10000 4 By Furniture a/c 5000

Deposit a/c
19 To Ratan a/c 150 13850 13 By Wages a/c 6500

a/c
24 To Capital 10000 21 By Shyam a/c 10 19900

a/c 0
25 To Bank a/c C 2500 22 By Bank a/c C 13850
25 By Cash a/c C 2500
CCP102.65 22
2007 July 28 Rent paid by
cheque Rs.2,000
 Cheque issued
CCP102.65 23
Dr. Cr.

July Balance July
1 2

Deposit a/c
22 To Cash a/c C 13850 16 By Transport a/c 60

a/c 0
28 By Rent a/c 2000
CCP102.65 24
2007 July 29 Wages paid
Rs.4,000
 Cash goes out

CCP102.65 25
Dr. Cr.
F A Rs. Rs. F A Rs. Rs.
July Balance July
1 2
a/c
Deposit a/c
a/c
a/c
28 By Rent a/c 2000

29 By Wages a/c 4000
CCP102.65 26
2007 July 29 Cash sales
Rs.15,600
 Cash comes in
 Record in cash column on debit side
CCP102.65 27
Dr. Cr.
July Balance July
1 2
a/c
Deposit a/c
a/c
a/c
29 To Sales a/c 15600 25 By Cash a/c C 2500
28 By Rent a/c 2000

CCP102.65 28
2007 July 31 Electricity bill
paid Rs.250
 Cash goes out

CCP102.65 29

July Balance July
1 2
2 To Cash a/c C 10000 4 By 5000

Furniture
a/c
18 To Sales a/c 6000 6 By 3500
Electricity
Deposit a/c
a/c
22 To Cash a/c C 13850 16 By 60
Transport
a/c
24 To Capital 10000 21 By Shyam 100 19900
a/c a/c

28 By Rent a/c 2000
29 By Wages 4000
a/c
31 By 250
Electricity
Charges a/c
CCP102.65 30
2007 July 31 Rent Received
by cheque Rs.6,000
Cheque deposited in
bank on the same day
 Cheque received
 Record in bank column on debit side
CCP102.65 31

July Balance July
1 2
2 To Cash a/c C 10000 4 By 5000

Furniture
a/c
18 To Sales a/c 6000 6 By 3500
Electricity
Deposit a/c
a/c
22 To Cash a/c C 13850 16 By 60
Transport
a/c
24 To Capital 10000 21 By Shyam 100 19900
a/c a/c

31 To Rent a/c 6000 28 By Rent a/c 2000
29 By Wages 4000
a/c
31 By 250
Electricity
Charges a/c
CCP102.65 32
Dr. Cr.

July Balance July
1 2

Deposit a/c
22 To Cash a/c C 13850 16 By Transport a/c 60
a/c

31 To Rent a/c 6000 28 By Rent a/c 2000
31 By Electricity 250
Charges a/c
31 By Balance c/d 23290 6950
150 57950 38850 100 57950 38850
Aug To Balance 23290 6950
1 b/d
CCP102.65 33
Summary :
 All Cash and Bank Receipts and Discount

allowed are recorded on the debit side of the
 All Cash and Bank Payments and Discount

Received are recorded on the credit side of the
CCP102.65 34
Quiz :
1. Appointed Mr. X as clerk and fixed his salary

Rs.5000 recorded on
a) Debit Side in bank Column
b) Credit Side in cash Column
c) None of the above
CCP102.65 35
2. Cheque received and deposited on the next
day recorded on
a) Debit Side in Bank Column
b) Debit Side in Cash Column
c) None of the above
CCP102.65 36
Frequently Asked Questions :
1. Prepare triple column cash book from the following
Particulars
2006
Sep 01 Cash in Hand Rs. 9,000
Cash at bank Rs. 6,000
’’ 02 Paid to bank Rs. 3,000
’’ 04 Paid to Hari by a cheque Rs. 1,500
Discount received Rs. 20
’’ 06 Received a cheque from Honda Rs. 700
Discount allowed Rs. 25
’’ 08 Cash received from Mohan Rs. 400
A cheque received from Mohan Rs. 580
Discount allowed to him Rs. 20
’’ 10 Cash sales Rs. 7,000
CCP102.65 37
2006
Sep 12 The sale proceeds of investments remitted to
bank Rs. 9,000
’’ 15 A cheque issued to Hari Rs. 2,500
Discount received Rs. 50
’’ 16 Rent paid in cash Rs. 700
’’ 20 Drawn a cheque for personal use Rs. 17,000
’’ 22 Drew cash from bank for office use Rs. 6,000
’’ 29 Paid the expense by a cheque Rs. 500
’’ 30 Cash sales 2000
ANS: Cash balance Rs.20,700 Bank overdraft balance
Rs.8,220 Discount allowed Rs.45 Discount received Rs.70
CCP102.65 38
Thank You
CCP102.65 39

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DEPARTMENT OF TECHNICAL EDUCATION

On completion of this class you will be able to :

 Work out problems on 3-Column Cash Book

Vijay Triple Column Cash Book

Vijay Triple Column Cash Book

2007 To 19000 2007 By Bank C 10000

Vijay Triple Column Cash Book

2007 To 19000 2007 By Bank C 10000

2007 To 19000 2007 By Bank C 10000

2007 To 19000 2007 By Bank C 10000

2007 To 19000 2007 By Bank C 10000

2007 To 19000 2007 By Bank C 10000

 Cheque received should be treated as cash, as the

2007 To 19000 2007 By Bank C 10000

 Cheque issued and discount Received

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By Furniture 5000

18 To Sales a/c 6000 6 By Electricity 3500

21 By Shyam 100 19900

 Cash goes out and Bank receipt, it is a Contra

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By Furniture 5000

18 To Sales a/c 6000 6 By Electricity 3500

21 By Shyam 100 19900

22 By Bank a/c C 13850

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By Furniture 5000

18 To Sales a/c 6000 6 By Electricity 3500

24 To Capital a/c 10000 21 By Shyam 100 19900

22 By Bank a/c C 13850

 Cash comes in and Bank payment, it is a Contra

2007 To Opening 19000 2 By Bank a/c C 10000

18 To Sales a/c 6000 6 By Electricity 3500

22 To Cash a/c C 13850 16 By Transport 60

24 To Capital 10000 21 By Shyam a/c 10 19900

25 To Bank a/c C 2500 22 By Bank a/c C 13850

25 By Cash a/c C 2500

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By Furniture a/c 5000

18 To Sales a/c 6000 6 By Electricity 3500

19 To Ratan a/c 150 13850 13 By Wages a/c 6500

22 To Cash a/c C 13850 16 By Transport a/c 60

24 To Capital 10000 21 By Shyam a/c 10 19900

25 By Cash a/c C 2500

28 By Rent a/c 2000

 Cash goes out

25 By Cash a/c C 2500

28 By Rent a/c 2000

29 To Sales a/c 15600 25 By Cash a/c C 2500

28 By Rent a/c 2000

 Cash goes out

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By 5000

29 To Sales a/c 15600 25 By Cash a/c C 2500

2007 To Opening 19000 2007 By Bank a/c C 10000

2 To Cash a/c C 10000 4 By 5000

29 To Sales a/c 15600 25 By Cash a/c C 2500

2007 To Opening 19000 2007 By Bank a/c C 10000

18 To Sales a/c 6000 6 By Electricity 3500

29 To Sales a/c 15600 25 By Cash a/c C 2500

 All Cash and Bank Receipts and Discount

 All Cash and Bank Payments and Discount

1. Appointed Mr. X as clerk and fixed his salary